Purpose: This study examines how a large New Zealand company, Kathmandu, aligns its social sustainability initiatives with its core business objectives, particularly in relation to community, employees and supplier engagement. This study examines Kathmandu’s strategies for promoting ethical practices across employees, suppliers and community engagement, based on an analysis of publicly-available reports. It examines how recent acquisitions have affected the company’s sustainability strategy and identifies best practices that improve accountability and transparency. This study adds to the existing literature on social sustainability and provides insight regarding Kathmandu’s commitment to responsible business practices.

Design/Methodology/Approach: This study uses document analysis to investigate Kathmandu’s sustainability practices, examining publicly-available documents, including the FY2012, FY2018, FY2020 sustainability reports and the FY2022 and FY2023 integrated reports. Applying George et al.’s (2023) Purpose in For-Profit Firms Framework (hereafter referred to as the ‘purpose framework’), the study identifies themes related to community, employee and supplier engagement, exploring how these initiatives align with the company’s core business objectives. This approach offers new insights into Kathmandu’s strategies for integrating sustainability into its operations and improving stakeholder relationships.

Findings: The study finds that in a for-profit company, the implementation of social sustainability is likely to be effective when it aligns with the company’s core purpose; that is, embedding sustainability within a company’s foundational purpose allows it to pursue social sustainability as an integral component of its operations, supporting both the effective implementation of sustainable practices and providing a strategic model for other companies with similar aims. However, the findings reveal that mergers and acquisitions (M&A) can substantially impact the sustainability strategies of a parent company by incorporating the sustainability practices and strategic frameworks of the acquired entities, potentially resulting in a shift in the company’s broader objectives.

Originality: The study contributes to the existing literature by demonstrating how Kathmandu integrates social sustainability within its core purpose. The aim is to provide empirical evidence of a for-profit firm embedding sustainability into its operations. By highlighting the unique alignment of corporate purpose with sustainability initiatives, the study presents a practical example of how a company can incorporate sustainability into their core business practices.

Limitations: This study’s dependence on secondary data from publicly-accessible materials is one of its limitations; it may present a biased view by emphasising positive aspects of Kathmandu’s sustainability efforts while downplaying challenges. Additionally, the analysis is constrained by the selection of a limited number of reports due to time limitations, potentially overlooking broader trends in the company’s social sustainability performance. Future research could enhance our understanding of this area by incorporating primary data through interviews or surveys with key stakeholders, allowing for a more comprehensive and nuanced evaluation of Kathmandu’s sustainability practices and their impacts.